Pursuant to Article 3 of Decree 122/2025/ND-CP (effective from July 1, 2025), regulations on the location of tax declaration application are applied to the following subjects:
- Enterprises with many production and business activities in different locations;
- Enterprises that incure tax obligations at each time;
- Revenue from land, mineral exploitation rights, water resources;
- Individuals with many incomes need to settle personal income tax;
- Taxpayers declare via electronic transaction.
The Decree clearly stipulates in Clause 4, Article 3 and Point 3 of the Appendix attached to Decree 122/2025/ND-CP as follows:
- Enterprises or taxpayers with many production and business activities in many areas will submit tax declarations in the area where the activities arise tax obligations or make centralized tax declarations electronically if eligible.
- For land revenue, granting rights to exploit water resources, mineral resources or settling personal income tax, the place of filing the dossier is the tax authority that directly manages the location of tax obligations.
- In case of using electronic invoices and declaring online, taxpayers make declarations via the electronic transaction system and do not need to go directly to the tax authority if they meet technical conditions.
Before July 1, 2025, according to Article 11 of Decree 126/2020/ND-CP, taxpayers with many production and business establishments must allocate tax obligations and declare in each locality if that location has obligations.
